(1) Omitted w.e.f. 01-07-2017.

(2) Omitted w.e.f. 01-07-2017.

(2-a) Omitted w.e.f. 01-07-2017.

(3) Omitted w.e.f. 01-07-2017

(4) Omitted w.e.f. 01-07-2017.

(5) Where the officer-in-charge of a check-post or barrier or any officer not below the rank of a Sales Tax Officer, intercepts a vehicle and finds that any of the events as specified under sub-section (11) of section 74 has occurred, he shall direct the driver or the person-in-charge of the goods, by order in Form VAT - 407-A, to pay the amount of tax and penalty as specified in that section:

Provided that an opportunity of being heard shall be allowed to such driver or person by issuing notice in Form VAT-407.

(6) Where the driver or the person-in-charge of the goods is not immediately available, the officer, who had detained the vehicle, shall cause enquiry to ascertain the name and address of the owner of the goods and if such name and address are ascertained, allow him an opportunity of being heard.

(7) On payment of the amount demanded by order under sub-rule (5), the goods shall be released and vehicle shall be allowed to proceed.

(8) If the amount demanded is not paid within the time specified in the order issued under sub-rule (5), the officer referred to in that sub-rule shall seize the goods or where goods are not available at the time of such inspection, the goods vehicle and order seizure and confiscation of the goods or detention of the vehicle, as the case may be, till such tax and penalty are paid.

(9) The procedure for confiscation and sale of goods shall be in the manner provided under rule 77 and 78.